摘要
现行税收政策包括增值税制、所得税制、优惠政策对高新技术产业化支持力度存在缺陷 ,已不适应高新技术企业的发展。本文通过借鉴国际上对高新技术产业实行的税收优惠 ,提出了促进我国高科技产业化的税收建议。
Present taxation policy include add value tax system, income tax system referential policy for high new technology property melt support force force exist deficiency,already not fit develop of high new technology enterprise. this article pass through draw lessons form international above for high new technology property cany out of prdferential policy, put forward tacation suggest of promote our country high new property melt.
出处
《山西财政税务专科学校学报》
2001年第3期14-17,共4页
Journal of Shanxi Finance & Taxation College
关键词
税收政策
高科技产业
增值税
企业所得税
taxation policy
high technology property
add value tax
enterprise income tax.